Everton's director of football Marcel Brands has reportedly indicated that as many as 12 players must be sold this summer.
Brands has recently arrived from PSV Eindhoven and with Marco Silva replacing Sam Allardyce in the dugout, significant changes were expected at Goodison Park.
However, according to The Mirror, Brands has suggested that there must be sales before the Merseyside club are able to fund any new arrivals before next season.
Everton have spent big in the transfer market over the past two seasons and although Romelu Lukaku was sold to Manchester United for £75m, Silva's squad is considered too big, especially with the club not playing in Europe.
While Wayne Rooney is expected to join DC United, the likes of Ashley Williams, Morgan Schneiderlin and Yannick Bolasie could all be sold if the price is right.
Besiktas are also said to be showing an interest in Davy Klaassen, who has failed to make an impact since moving to Everton for £24m last summer.
